[Article 24] Customs formalities for import goods shall be completed by the consignee at the place where the goods entering the territory and for export goods, by the consignor, at the place where the goods leave the territory.
[Article 24] Customs formalities for import goods shall be completed by the consignee at the place where the goods entering the territory and for export goods, by the consignor, at the place where the goods leave the territory.
第二十四条进口货物应当由收货人在货物的进境地海关办理海关手续，出口货物应当由发货人在货物的出境地海关办理海关手续。